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All Journal IKRA-ITH EKONOMIKA Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Educative: Journal of Educational Studies Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Dharma Ekonomi Jurnal Pengabdian Kepada Masyarakat dan Desa (PASSA)
Khalila Husnasari
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGUNGKAPAN ISLAMIC SOCIAL REPORTING INDEX PADA PERBANKAN SYARIAH DI INDONESIA Rizki Arvi Yunita; Khalila Husnasari; Ervina Rosarina Hasibuan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.300

Abstract

Abstrak Penelitian ini bertujuan untuk membandingkan pengungkapan tanggung jawab sosial bank syariah di Indonesia berdasarkan pada indeks Islamic Social Reporting (ISR). Objek penelitian adalah bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan. Penelitian ini menggunakan laporan tahunan tahun 2024 yang dipublikasikan pada masing-masing bank. Hasil penelitian menunjukkan secara umum Islamic Social Reporting (ISR) Index tingkat pengungkapan yang dilakukan oleh masing-masing perbankan syariah bervariatif menunjukkan kemampuan perusahaan memberikan kinerja terbaik bagi masyarakat. skor indeks Islamic Social Reporting (ISR) dengan pengungkapan tertinggi adalah Bank Muamalat Indonesia dengan persentase 84.48% yang berarti bahwa Bank Muamalat Indonesia sangat informatif. ISR memiliki peran dalam aspek spiritual sehingga masyarakat tidak hanya mengetahui tentang bank umum syariah dalam perspektif ekonomi saja melainkan ada pula kegiatan sosial, lingkungan, karyawan, tata kelola perusahaan dan hal lainnya berdasarkan prinsip dan nilai-nilai islami dengannya diharapkan perusahaan akan mengambil keputusan yang tidak hanya membantu umat Islam tetapi juga membantu perusahaan memenuhi kewajibannya kepada Allah Subhanahu Wata’ala dan masyarakat. Kata Kunci: Islamic Social Reporting Index, Bank Umum Syariah, Pengungkapan
Financial Statement Accountability of BAZNAS Bukittinggi City According to PSAK 45 Khalila Husnasari; Rizky Arvi Yunita; Ervina Rosarina Hasibuan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/pnbqdk71

Abstract

This study examines the accountability of the financial statements of BAZNAS Bukittinggi City, as accountability is a crucial aspect of financial reporting in organizations and institutions. Using a mixed-method approach, the research collected data through questionnaires and interviews with 100 randomly selected muzakki (donors). The findings indicate that the accountability of BAZNAS Bukittinggi City's financial reports is categorized as good based on the six selected indicators. Interviews with BAZNAS employees revealed that financial reports are prepared periodically in written form and disseminated through mass media and social media. However, for elderly donors, reports are distributed in hardcopy format, which is less efficient and affects the timeliness of reporting, thereby influencing accountability. Additionally, the public's limited understanding of financial reports further hinders transparency. Due to research limitations, this study focused on six accountability indicators. Future research is recommended to explore financial report accountability and management information systems more comprehensively, incorporating additional relevant factors.
Peningkatan Kapasitas Partisipatif Masyarakat dalam Pengawasan Pemilu Berkelanjutan: Kolaborasi Bersama Bawaslu Provinsi Sumatera Utara Anisa, Septri; Nasution, Harris; Muqsith, Sulthan Jiyad; Roby Hadi Putra; Khalila Husnasari
Jurnal Pengabdian Kepada Masyarakat dan Desa Volume 3, Nomor 1, Juli 2025
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/passa.v3i1.2491

Abstract

Penelitian ini dilatarbelakangi oleh kenyataan bahwa Indonesia masih menghadapi sejumlah tantangan dalam pengawasan pemilu, terutama terkait dengan rendahnya partisipasi masyarakat dalam pengawasan jalannya pemilu. Kegiatan ini bertujuan untuk meningkatkan partisipasi masyarakat dalam Pengawasan Pemilu Berkelanjutan. Program pengabdian masyarakat ini berfokus pada pemberdayaan masyarakat guna meningkatkan pengetahuan, keterampilan, dan kesadaran mereka untuk terlibat aktif dalam pengawasan pemilu. Pendekatan yang diterapkan dalam program ini adalah metode partisipatif yang meliputi pelatihan intensif, sosialisasi, dan pendampingan langsung kepada masyarakat mengenai mekanisme pengawasan pemilu. Pengabdian ini menggunakan Metode Partisipatory Action Research. Hasil yang diperoleh dari pengabdian ini menunjukkan adanya perubahan pengetahuan dan kemampuan dalam partisipasi masyarakat, baik dari sisi pemahaman tentang regulasi pemilu, keterampilan dalam melakukan pengawasan, serta kesadaran terhadap pentingnya keberlanjutan dalam proses demokrasi. Melalui kolaborasi antara Bawaslu dan masyarakat, program ini mampu menciptakan pengawasan yang lebih transparan dan partisipatif, sekaligus memperkuat demokrasi yang berkelanjutan di tingkat lokal. Oleh karena itu, program ini dapat menjadi model bagi penguatan pengawasan pemilu di daerah lain di Indonesia.
Information Literacy of IAIN Takengon’s Students in Age of Misleading Content on Social Media Rahmahidayati Sari; Azmatul khairiah sari; Khalila Husnasari
Jurnal Educative: Journal of Educational Studies Vol. 10 No. 1 (2025): June 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/educative.v10i1.9582

Abstract

Rapid advances in information and communication technology not only offers unprecedented access to information but also presents significant challenges, especially misleading content in social media. This condition requires students as social media users to develop good information literacy skills. The purpose of the study is to assess the level of information literacy of students to face and fight misleading content in social media. The researchers used a mixed research method, using a validated questionnaire based on Eshet's (2004) digital literacy framework and interviews as research instruments. 35 students were selected through a saturated sampling method. This study assesses 3 main indicators, namely: the ability to access and understand digital information, critical evaluation and analysis of digital information, and responsible digital participation and communication. The research findings revealed that English Language Education students at IAIN Takengon show relatively low ability to deal with misleading content in social media. This study provides implications that there needs to be an integration of the curriculum with various skills (critical thinking, lateral reading and others); educational institutions, especially universities, pay attention to information literacy by providing training to lecturers, providing facilities and supporting tools; and for social media users, especially students, to be more active in dealing with misleading content
Interest Rates as an Intervening Variable Mediating the Effect of Banking Liquidity and Inflation on Economic Growth HASIBUAN, ERVINA ROSARINA; KHALILA HUSNASARI; MUHAMMAD IQBAL
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to explain how independent variables such as bank liquidity and inflation as measured by, affect economic growth with interest rates as an intervening variable. Bank liquidity is projected using the cash ratio, inflation is determined based on information from Statistics Indonesia (BPS), interest rates are projected using the BI rate, and economic growth is projected using gross domestic product (GDP). The regression technique that used in this study is panel data regression, which is a combination of cross-sectional data and time series data. To test the hypothesis in this study, panel data regression was used with the selected regression model, namely the Random Effect Model (REM). Data processing and hypothesis testing were performed using Eviews13 software. The sample involved 12 companies with the largest assets in the banking sector. This study concluded that liquidity doesn’t affect interest rates, while inflation affects interest rates. Liquidity doesn’t affect economic growth, while inflation and interest rates affect economic growth. Liquidity and inflation simultaneously affect interest rates and can explain 27% of interest rates. Then, liquidity, inflation, and interest rates simultaneously affect economic growth and can explain 99% of economic growth. Then, liquidity and inflation affect economic growth through interest rates. Keywords: Inflation, Liquidity, Interest Rates, Economic Growth
Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance Khalila Husnasari; Ervina Rosarina Hasibuan; Muhammad Iqbal
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.366

Abstract

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.
Co-Authors Anisa, Septri Azmatul Khairiah Sari Ervina Rosarina Hasibuan Muhammad Iqbal Muqsith, Sulthan Jiyad Nasution, Harris Rahmahidayati Sari Rizki Arvi Yunita Rizky Arvi Yunita Roby Hadi Putra